Advanced External Auditing - ACCT 497

Course Description

This course provides learners with advanced knowledge of external auditing using appropriate software. Topics include the professional, legal, and ethical environment of auditing; assurance engagements; engagement planning; assessing and evaluating internal controls in a manual and IT environment; statistical sampling; computer-assisted auditing techniques; evidence and reporting; audits of small business and consolidated statements, not-for-profit and public sector audits, and other types of audit and non-audit engagements; and current issues and future directions in auditing.